November 2025 IFRIC agenda available
November 2025 IFRIC agenda available
The agenda of IFRS Interpretations Committee (IFRIC) November 2025 meeting has been made available. The meeting will be held in London from 25 to 26 November 2025.
The Committee will discuss various agenda items, including the following items related to IFRS 18 Presentation and Disclosure in Financial Statements:
The agenda may be accessed here.
The Committee will discuss various agenda items, including the following items related to IFRS 18 Presentation and Disclosure in Financial Statements:
- Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset)
- Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure
- Scope of the Requirement to Disclose Expenses by Nature
- Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent
- Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12
- Updates to Committee’s agenda decisions for IFRS 18.
The agenda may be accessed here.